Civic Intelligence

Bethesda University

990 • Fiscal year 2018 • EIN 95-3104298

Jul 01, 2017 to Jun 30, 2018 • Filed on Oct 25, 2018

Organization ProfileWWW.BUC.EDU
730 N Euclid StAnaheim, CA 92801

(714) 517-1945

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

26th percentile

0.05x

Higher debt load relative to assets than 26% of similar nonprofits.

2018 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2018

Liabilities / Revenue

52nd percentile

0.25x

Higher debt load relative to revenue than 52% of similar nonprofits.

2018 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2018

Net Margin

58th percentile

5.5%

Higher net margin than 58% of similar nonprofits.

2018 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2018

Top Officer Pay

14th percentile

$45,000

Higher top officer pay than 14% of similar nonprofits.

Top officer pay equals 1.3% of source-year revenue.

2018 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2018

Asset Growth

9th percentile

-11%

Faster asset growth than 9% of similar nonprofits.

2018 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2017 to 2018

Revenue Growth

13th percentile

-19%

Faster revenue growth than 13% of similar nonprofits.

2018 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2017 to 2018

Balance Sheet
Liabilities / Assets26th percentile

Assets

Down

$17,579,719

Down $2,078,568 (-11%) from 2017

Net Assets

Up

$16,715,510

Up $155,126 (+0.9%) from 2017

Liabilities

Down

$864,209

Down $2,233,694 (-72%) from 2017

Revenue And Expenses
Liabilities / Revenue52nd percentileNet Margin58th percentile

Revenue

Down

$3,416,877

Down $799,169 (-19%) from 2017

Expenses

Down

$3,227,791

Down $184,950 (-5.4%) from 2017

Net Income

Down

$189,086

Down $614,219 (-76%) from 2017

Historical Trend

Balance Sheet Trend

Asset Growth9th percentile

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$30M$20M$10M$0Assets 2011: $20,536,908Liabilities 2011: $5,444,196Net Assets 2011: $15,092,7122011Assets 2012: $19,814,047Liabilities 2012: $5,673,768Net Assets 2012: $14,140,2792012Assets 2013: $20,566,980Liabilities 2013: $5,360,106Net Assets 2013: $15,206,8742013Assets 2014: $20,407,313Liabilities 2014: $4,696,764Net Assets 2014: $15,710,5492014Assets 2015: $23,712,498Liabilities 2015: $8,062,214Net Assets 2015: $15,650,2842015Assets 2016: $23,812,199Liabilities 2016: $8,055,120Net Assets 2016: $15,757,0792016Assets 2017: $19,658,287Liabilities 2017: $3,097,903Net Assets 2017: $16,560,3842017Assets 2018: $17,579,719Liabilities 2018: $864,209Net Assets 2018: $16,715,5102018Assets 2019: $16,924,572Liabilities 2019: $144,531Net Assets 2019: $16,780,0412019Assets 2020: $17,313,280Liabilities 2020: $360,922Net Assets 2020: $16,952,3582020Assets 2021: $17,108,802Liabilities 2021: $114,968Net Assets 2021: $16,993,8342021Assets 2022: $16,791,333Liabilities 2022: $93,780Net Assets 2022: $16,697,5532022Assets 2023: $13,423,677Liabilities 2023: $671,621Net Assets 2023: $12,752,0562023Assets 2024: $12,998,084Liabilities 2024: $595,100Net Assets 2024: $12,402,9842024

Highlighted filing

2018

Assets$17,579,719
Liabilities$864,209
Net Assets$16,715,510
Open 2018 Filing

Operations Trend

Revenue Growth13th percentile

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$6.0M$4.0M$2.0M$0-$2.0M-$4.0MRevenue 2011: $5,420,218Expenses 2011: $3,509,508Net Income 2011: $1,910,7102011Revenue 2012: $3,293,358Expenses 2012: $4,245,791Net Income 2012: -$952,4332012Expenses 2013: $3,594,6692013Revenue 2014: $4,087,717Expenses 2014: $3,584,042Net Income 2014: $503,6752014Revenue 2015: $4,465,816Expenses 2015: $4,526,081Net Income 2015: -$60,2652015Revenue 2016: $3,999,524Expenses 2016: $4,086,350Net Income 2016: -$86,8262016Revenue 2017: $4,216,046Expenses 2017: $3,412,741Net Income 2017: $803,3052017Revenue 2018: $3,416,877Expenses 2018: $3,227,791Net Income 2018: $189,0862018Revenue 2019: $3,007,053Expenses 2019: $2,942,522Net Income 2019: $64,5312019Revenue 2020: $4,079,798Expenses 2020: $3,907,481Net Income 2020: $172,3172020Revenue 2021: $3,146,896Expenses 2021: $3,105,420Net Income 2021: $41,4762021Revenue 2022: $2,969,487Expenses 2022: $3,265,768Net Income 2022: -$296,2812022Revenue 2023: $2,332,868Expenses 2023: $4,804,039Net Income 2023: -$2,471,1712023Revenue 2024: $3,177,544Expenses 2024: $3,526,616Net Income 2024: -$349,0722024

Highlighted filing

2018

Revenue$3,416,877
Expenses$3,227,791
Net Income$189,086
Open 2018 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2017 to Jun 30, 2018
Signed
Oct 25, 2018
Return Version
2017v2.3
Gross Receipts
$7,292,406
Mission and Program Overview

Mission

Teaching christian theological theory, church music, early childhood education and ministry for the bachelor and master's degree.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$15,993,720$12,252,691▼ $3,741,029
Cash and Non-Interest-Bearing Accounts$1,364,965$2,921,338▲ $1,556,373
Pledges and Grants Receivable$1,266,000$1,251,038▼ $14,962
Accounts Receivable$801,305$834,794▲ $33,489
Intangible Assets$27,195$21,569▼ $5,626
Other Notes and Loans Receivable, Net$4,356--
Total Assets$19,658,287$17,579,719▼ $2,078,568
Other Assets Total$200,746$298,289▲ $97,543
Liabilities
Unsecured Notes Loans Payable$2,980,187$748,679▼ $2,231,508
Grants Payable$94,716$92,030▼ $2,686
Other Liabilities$23,000$23,500▲ $500
Total Liabilities$3,097,903$864,209▼ $2,233,694
Net Assets / Fund Balance
Unrestricted Net Assets$16,560,384$16,715,510▲ $155,126
Total Net Assets Fund Balance$16,560,384$16,715,510▲ $155,126
Total Liabilities and Net Assets / Fund Balance$19,658,287$17,579,719▼ $2,078,568

Asset Categories

AssetBook ValueDepreciationBasis
Land$10,388,784-$10,388,784
Other Land Buildings$1,274,477$1,557,183$2,831,660
Buildings$589,430$655,866$1,245,296
Compensation and Service Providers
Top Officer Pay14th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Esther ChoCEO, CFOFT$45,000$45,000
Hyoin KimSecretaryFT$38,650$38,650
Revenue and Support

Revenue Composition

Contributions and Grants
$321,809
Program Service Revenue
$2,788,502
Investment Income
$-4,529
Other Revenue
$311,095
All Other Contributions
$321,809
Change in Net Assets
$189,086

Audited Revenue Reconciliation

Revenue per Audited Statements
$3,416,877
Total Revenue per Audited Statements
$3,416,877
Total Revenue per Form 990
$3,416,877
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,933,926
Salaries, Compensation, and Employee Benefits$1,293,865
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other$1,284,552--$1,284,552
Other Salaries and Wages$1,174,244--$1,174,244
Depreciation Depletion$173,979--$173,979
Interest-$120,359-$120,359
Payroll Taxes$108,963--$108,963
Occupancy$107,502--$107,502
Travel$85,778--$85,778
Insurance$75,141--$75,141
Fees for Services Legal$42,530--$42,530
Fees for Services Accounting$23,755--$23,755
Other Employee Benefits$10,658--$10,658
Office Expenses$10,478--$10,478
Advertising$9,852--$9,852
Total Functional Expenses$3,107,432$120,359$0$3,227,791

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$3,227,791
Total Expenses per Audited Statements$3,227,791
Total Expenses per Form 990$3,227,791
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Refundable Rent Deposits$23,500
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
Yes
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 7A

“Organization elected esther cho as new chief executive officer.”

Form 990, Page 6, Part VI, Line 11B

“No review was or will be conducted.”

Form 990, Page 6, Part VI, Line 19

“No documents available to the public”

Filing and Contact Details

Filer

Filer Name
Bethesda University
EIN
95-3104298
Phone
7145171945
Address
730 N EUCLID ST, ANAHEIM, CA 92801

Signing Officer

Name
Esther Cho
Title
CEO, CFO
Phone
7146831376
Signed
2018-10-25
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Esther Cho
Formed
1977
Legal Domicile
CA
Voting Board Members
2
Independent Board Members
2
Employees
143

Preparer

Firm
James Y Lee & Co Ac
Address
2855 MICHELLE STE 200, IRVINE, CA 92606-1011
Preparer
James Y Lee
Phone
7146691400
Supplemental Narrative

Additional Explanations

Form 990, Page 2, Part III, Line 4D

“Teaching christian theological theory, church music, early childhood education and ministry for the bachelor and master's degree.”

Form 990, Part IX, Line 11G

“Administrative supplies 11,661 0 0 athletics expenses 24,702 0 0 automobile 18,848 0 0 bank charges 37,902 0 0 contribution 5,700 0 0 dormitory expenses 11,400 0 0 equipment lease 10,932 0 0 event supplies 10,527 0 0 meals & entertainment 44,665 0 0 membership fees 45,587 0 0 miscellaneous expense 13,500 0 0 outside services 187,849 0 0 penalties 14,882 0 0 program fees 24,772 0 0 repair & maintenance 187,209 0 0 scholarship 323,249 0 0 supplies 48,513 0 0 tax & license 195,476 0 0 telephone 22,763 0 0 utilities 44,415 0 0 total 1,284,552 0 0”

Form 990, Part XI, Line 9

“Prior period adjustment -33,960”

Raw XML Appendix331 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0TEACHING CHRISTIAN THEOLOGICAL THEORY, CHURCH MUSIC, EARLY CHILDHOOD EDUCATION AND MINISTRY FOR THE BACHELOR AND MASTER'S DEGREE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ORGANIZATION ELECTED ESTHER CHO AS NEW CHIEF EXECUTIVE OFFICER.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2NO REVIEW WAS OR WILL BE CONDUCTED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3NO DOCUMENTS AVAILABLE TO THE PUBLIC
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4ADMINISTRATIVE SUPPLIES 11,661 0 0 ATHLETICS EXPENSES 24,702 0 0 AUTOMOBILE 18,848 0 0 BANK CHARGES 37,902 0 0 CONTRIBUTION 5,700 0 0 DORMITORY EXPENSES 11,400 0 0 EQUIPMENT LEASE 10,932 0 0 EVENT SUPPLIES 10,527 0 0 MEALS & ENTERTAINMENT 44,665 0 0 MEMBERSHIP FEES 45,587 0 0 MISCELLANEOUS EXPENSE 13,500 0 0 OUTSIDE SERVICES 187,849 0 0 PENALTIES 14,882 0 0 PROGRAM FEES 24,772 0 0 REPAIR & MAINTENANCE 187,209 0 0 SCHOLARSHIP 323,249 0 0 SUPPLIES 48,513 0 0 TAX & LICENSE 195,476 0 0 TELEPHONE 22,763 0 0 UTILITIES 44,415 0 0 TOTAL 1,284,552 0 0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5PRIOR PERIOD ADJUSTMENT -33,960
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 2, PART III, LINE 4D
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART IX, LINE 11G
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART XI, LINE 9
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IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0CA
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt019658287
IRS990/TotalAssetsEOYAmt017579719
IRS990/TotalAssetsGrp/BOYAmt019658287
IRS990/TotalAssetsGrp/EOYAmt017579719
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0321809
IRS990/TotalEmployeeCnt0143
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0120359
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt03107432
IRS990/TotalFunctionalExpensesGrp/TotalAmt03227791
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt03097903
IRS990/TotalLiabilitiesEOYAmt0864209
IRS990/TotalLiabilitiesGrp/BOYAmt03097903
IRS990/TotalLiabilitiesGrp/EOYAmt0864209
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt016560384
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt016715510
IRS990/TotalOtherProgSrvcExpenseAmt03107432
IRS990/TotalProgramServiceExpensesAmt03107432
IRS990/TotalProgramServiceRevenueAmt02788502
IRS990/TotalReportableCompFromOrgAmt083650
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt03095068
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt03416877
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt019658287
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt017579719
IRS990/TravelGrp/ProgramServicesAmt085778
IRS990/TravelGrp/TotalAmt085778
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt016560384
IRS990/UnrestrictedNetAssetsGrp/EOYAmt016715510
IRS990/UnsecuredNotesLoansPayableGrp/BOYAmt02980187
IRS990/UnsecuredNotesLoansPayableGrp/EOYAmt0748679
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt02
IRS990/VotingMembersIndependentCnt02
IRS990/WebsiteAddressTxt0WWW.BUC.EDU
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02019-02-21 02:37:17Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0ESTHER CHO
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0CEO, CFO
ReturnHeader/BusinessOfficerGrp/PhoneNum07146831376
ReturnHeader/BusinessOfficerGrp/SignatureDt02018-10-25
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0BETHESDA UNIVERSITY
ReturnHeader/Filer/BusinessNameControlTxt0BETH
ReturnHeader/Filer/EIN0953104298
ReturnHeader/Filer/PhoneNum07145171945
ReturnHeader/Filer/USAddress/AddressLine1Txt0730 N EUCLID ST
ReturnHeader/Filer/USAddress/CityNm0ANAHEIM
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd092801
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId01C9EB7155A8792424AFDE792D831DF103B3C76C8
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId01C9EB7155A8792424AFDE792D831DF103B3C76C8
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt099.88.82.140
ReturnHeader/FilingSecurityInformation/IPDt02018-10-31
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0CD
ReturnHeader/FilingSecurityInformation/IPTm019:04:52
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0203987295
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0JAMES Y LEE & CO AC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt02855 MICHELLE STE 200
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0IRVINE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0926061011
ReturnHeader/PreparerPersonGrp/PhoneNum07146691400
ReturnHeader/PreparerPersonGrp/PreparationDt02018-10-31
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JAMES Y LEE
ReturnHeader/ReturnTs02018-10-31T17:04:52-07:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02017-07-01
ReturnHeader/TaxPeriodEndDt02018-06-30
ReturnHeader/TaxYr02017

Document Assets

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Filings

Displayed year

2018 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$17,579,719
Liabilities
$864,209
Net assets
$16,715,510
Revenue
$3,416,877
Expenses
$3,227,791
Net income
$189,086
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$13.0$0.60$12.4$3.18$3.53$0.35
2023Detailed filing. Detailed filing data is available for this year.$13.4$0.67$12.8$2.33$4.80$2.47
2022Detailed filing. Detailed filing data is available for this year.$16.8$0.09$16.7$2.97$3.27$0.30
2021Detailed filing. Detailed filing data is available for this year.$17.1$0.11$17.0$3.15$3.11$0.04
2020Detailed filing. Detailed filing data is available for this year.$17.3$0.36$17.0$4.08$3.91$0.17
2019Detailed filing. Detailed filing data is available for this year.$16.9$0.14$16.8$3.01$2.94$0.06
2018Detailed filing. Detailed filing data is available for this year.$17.6$0.86$16.7$3.42$3.23$0.19
2017Detailed filing. Detailed filing data is available for this year.$19.7$3.10$16.6$4.22$3.41$0.80
2016Detailed filing. Detailed filing data is available for this year.$23.8$8.06$15.8$4.00$4.09$0.09
2015Detailed filing. Detailed filing data is available for this year.$23.7$8.06$15.7$4.47$4.53$0.06
2014Summary only. Only limited summary data is available for this year.$20.4$4.70$15.7$4.09$3.58$0.50
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$20.6$5.36$15.2$3.59
2012Summary only. Only limited summary data is available for this year.$19.8$5.67$14.1$3.29$4.25$0.95
2011Summary only. Only limited summary data is available for this year.$20.5$5.44$15.1$5.42$3.51$1.91